Create for me now a accurate balance sheet bahada ya marekebisho ya trial balance

Kwanza, tunahitaji kuandaa taarifa ya mapato na matumizi ili kupata faida au hasara ya mwaka.

• Mapato (Income):

  • Marketers Contributions: Ksh 4,337,999
  • Commission Income: Ksh 533,121
  • Jumla ya Mapato = $4,337,999 + 533,121 = 4,871,120$

• Gharama (Expenses):

  • Milk Aggregation Expense: Ksh 21,853,499
  • Capacity Building & Hospitality: Ksh 499,700
  • General Operating Expenses / Admin Costs: Ksh 1,062,820
  • Compliance and Associations: Ksh 80,000
  • Jumla ya Gharama = $21,853,499 + 499,700 + 1,062,820 + 80,000 = 23,496,019$

• Deficit Halisi kwa mwaka:

  • Deficit = Jumla ya Mapato - Jumla ya Gharama
  • Deficit = $4,871,120 - 23,496,019 = -18,624,899$ Hii inaonyesha kuwa kulikuwa na hasara (deficit) ya Ksh 18,624,899 kwa mwaka.

Fedha zilizokusanywa mwanzoni mwa mwaka zitarekebishwa na deficit ya mwaka.

• Accumulated Funds (Januari 1, 2024): Ksh 3,359,920
• Punguza: Deficit Halisi kwa mwaka: Ksh 18,624,899
• Accumulated Funds (Desemba 31, 2025) = $3,359,920 - 18,624,899 = -15,264,979$

Tutatumia salio zilizosahihishwa kutoka Trial Balance na Fedha Zilizokusanywa zilizosasishwa.

KISIARA DAIRY CO-OPERATIVE SOCIETY
MIZANIA KAMA ILIVYO DESEMBA 31, 2025

$$\begin{array}{lrr} \textbf{MALI (ASSETS)} & & \\ \quad \textbf{Mali zisizohamishika (Non-Current Assets)} & & \\ \quad \quad \text{Land \& Land Development \& Site Set-up} & 2,335,500 & \\ \quad \quad \text{Equipment Acquisitions} & 357,500 & \\ \quad \quad \text{Investment in SACCO Shares} & 1,114,850 & \\ \quad \quad \textbf{Jumla ya Mali zisizohamishika} & & 3,807,850 \\ \quad \textbf{Mali za sasa (Current Assets)} & & \\ \quad \quad \text{Hakuna} & 0 & \\ \quad \quad \textbf{Jumla ya Mali za sasa} & & 0 \\ \textbf{JUMLA YA MALI} & & \textbf{3,807,850} \\ & & \\ \textbf{USAWA NA MADENI (EQUITY AND LIABILITIES)} & & \\ \quad \textbf{Usawa (Equity)} & & \\ \quad \quad \text{Accumulated Funds (Desemba 31, 2025)} & -15,264,979 & \\ \quad \quad \text{Members Share Contributions} & 1,543,550 & \\ \quad \quad \textbf{Jumla ya Usawa} & & -13,721,429 \\ \quad \textbf{Madeni yasiyo ya sasa (Non-Current Liabilities)} & & \\ \quad \quad \text{Hakuna} & 0 & \\ \quad \quad \textbf{Jumla ya Madeni yasiyo ya sasa} & & 0 \\ \quad \textbf{Madeni ya sasa (Current Liabilities)} & & \\ \quad \quad \text{Cash/Bank (Overdraft)} & 533,779 & \\ \quad \quad \text{Kenya Highlands SACCO Advances} & 16,995,500 & \\ \quad \quad \textbf{Jumla ya Madeni ya sasa} & & 17,529,279 \\ \textbf{JUMLA YA USAWA NA MADENI} & & \textbf{3,807,850} \\ \end{array}$$

Mizania inalingana na jumla ya Mali (Assets) ikiwa sawa na jumla ya Usawa na Madeni (Equity and Liabilities).